# Regulations on the allocation of foreign taxes under section 901.
# Regulations under sections 902 and 904.
# Regulations on look-through treatment for 10/50 company dividends (see Notice 2003-5).
# Regulations on the change of taxable year and foreign tax credits.

# Guidance on interest expense apportionment.
# Regulations on the allocation and apportionment of charitable contributions.
# Regulations relating to the treatment of fringe benefits.
# Guidance on the source of payments for cross-border use of property.
# Regulations under sections 863(d) and (e).

G. Treaties

# Treaty guidance on the determination of residence for dual resident companies.
# Treaty guidance under the independent services article for nonresident partners.
# Guidance on the procedures for claiming treaty waiver of insurance excise tax.
# Guidance on reporting for Canadian RRSPs and other plans.

H. Other

# Guidance on the definition of “qualified foreign corporation” for purposes of taxation of dividends received by individuals.
# Regulations under section 269B.
# Guidance on cross-border insurance issues.
# Guidance on possessions issues.
# Regulations concerning the treatment of currency gain or loss.
# Regulations under section 1503(d).